Contents
Chapter 1: An Introduction to Applied Professional Research
The Nature of Professional Research
Critical Thinking and Effective Communication
The Economic Consequences of Standard Setting
The Role of Research in the Accounting Firm
Remaining Current in Knowledge and Skills
International Complexities in Practice
Appendix: Abbreviations Commonly Used in Citations
Chapter 2: The Environment of U.S. Research—the SEC and the FASB
SEC Accounting for Public Companies
American Institute of Certified Public Accountants (AICPA)
U.S. Generally Accepted Accounting Principles (U.S. GAAP)
The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force
The Levels of U.S. GAAP6 and FASB Accounting Standards Codification
The FASB Accounting Standards Codification Research System (the Codification)
Email, Print, and Copy/Paste Functions
Chapter 3: The Environment of International Research
The International Accounting Environment
Other Regional and National Standard-Setting Bodies and Organizations Influencing IFRS
The IASB's Conceptual Framework
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